44. The financial statements of Brews, Inc., provide the following information for the current year:

Dec.31 Jan.1
Accounts receivable $260,000 $230,000
Inventory 250,000 240,000
Prepaid expenses 64,000 60,000
Accounts payable (for merchandise) 226,000 211,000
Accured expenses payable 63,000 69,000
Net sales 2,950,000
Cost of goods sold 1,550,000
Operating expenses (including depreciation of $90,000) 350,000


Refer to the above data. Compute the amount of Brew’s cash payments for operating expenses.

A. $262,000.
B. $270,000.
C. $258,000.
D. Some other amount